摘要
我国公立医院公益性缺失的主要成因在于:公医院自身为生存发展而追求利润,政府投入不到位,主管部门监控乏力。政府是保障公立医院公益性的主体,应当在提供财政支持和完善运营绩效评价等方面促进公立医院回归公益性,并且以改进公立医院的成本核算与科学核定公立医院的收支差额作为政府财政补偿总额的参考标准。
This paper has discussed on the reasons for public welfare lacking in public hospitals,such as hospitals'seeking for profit out of their survival and development,the insufficient input of government,the inadequate regulation from the government authority.The government takes the responsibility to promote the regression of public hospitals' public welfare by providing the financial support,perfecting the operational performance evaluation,improved cost accounting and scientific accounting the receipts and payments should be approved for the reference standards of government's total reimbursement.
出处
《医学与社会》
2011年第5期61-63,共3页
Medicine and Society
基金
国家自然科学基金项目"我国公立医院公益性财政补偿及其核算体系框架研究"
项目编号为71073063
关键词
公立医院
公益性
财政补偿
成本核算
Public hospita1
Public-welfare
Finance compensation
Cost accounting